Criminal Law and Procedure

Recent Posts

Knowingly, Willfully and Materiality
Posted on 24 Oct 2013 by Jack Townsend

In United States v. Phillips , ___ F.3d ___, 2013 U.S. App. LEXIS 18430 (7th Cir. 2013) (en banc), here , the Seventh Circuit reversed convictions under "18 U.S.C. § 1014 [ enhanced version available to subscribers ], which criminalizes... Read More

Good Opinion on Error in Not Giving Requested Good Faith Belief Instructions
Posted on 17 Apr 2014 by Jack Townsend

Tax practitioners and students cannot be reminded too often on the importance of Cheek 's definition of willfulness - voluntary intentional violation of a known legal duty -- and Cheek 's holding that a sincerely held even if objectively unreasonable... Read More